If a new lead is spliced on to an electric heating mat and then buried under tile, does this comply with the NEC? I would have to take apart the factory splice of the heating cable to the lead and splice a new one on. I know splices within the heating element can be buried and that complies with code, but since the lead is a factory connection, it seems as if this type of repair would not comply. The lead is badly damaged and needs to be replaced. I am just trying to come up with a solution that complies with code. What about if I were to cut after the factory connection, about 2" into the lead and then splice that. Could it be buried according to NEC?